This spreadsheet has been used by WHO's Global Health Workforce Alliance as the basis for its costing tool.

该工具基于Excel表格，已被世界卫生组织全球卫生工作组联盟用作其成本核算工具的基础。

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The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.

本文就高校成本核算的内容、 会计假设、核算基础、 指标体系以及如何构建成本控制系统作了探讨。

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The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.

本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。

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Mobil will pay on a per-usage basis that gives it the coverage it needs in high-demand summer months, while costing little when business drops in February.

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